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srilawsby aturio
As enacted
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Part V · Amendment of Part II of the Finance Act…

11. Replacement of section 5 of the principal enactment

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

Section 5 of the principal enactment is hereby repealed and the following section substituted therefor :-

“Annual semi-luxury motor vehicle levy.

5.

“Annual

There shall be charged, levied and paid, on every semi-luxury dual purpose motor vehicle (other than a wagon) -

motor

(a)

where the first year of registration falls prior to January 1, 2011, for every year commencing on or after April 1, 1995, but for a period not more than seven years prior to January 1, 2011, at the respective rates set out in Part I of the

Third Schedule to this Act; and

(b)

where the first year of registration falls on or after January 1, 2011, for every year commencing on or after January 1,

2011, but for a period not more than seven years, at the respective rates set out in Part II of the Third Schedule to this Act, a semi-luxury dual purpose motor vehicle levy.

The levy payable for every such year shall be paid by the registered owner of the semi-luxury dual purpose motor vehicle on or before the relevant date.”.

Read on from s 12